U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    FORM 8-K

                                 CURRENT REPORT


                                 Date of Report
                       (Date of earliest event reported):

                                 April 23, 2001
                           --------------------------



                           ENTERPRISES SOLUTIONS, INC.
                           ---------------------------
             ( Exact name of registrant as specified in its Charter)



        Nevada                        000-28195                  88-0232148
(State or other jurisdiction         (Commission              (IRS Employer
  of incorporation)                  File Number)          Identification No.)



        140 Wood Road, Suite 200
        Braintree, Massachusetts                                   02184
(Address of principal executive offices)                         (Zip Code)



        Registrant's telephone number, including area code: 781-356-4387



                                    FORM 8-K

                           ENTERPRISES SOLUTIONS, INC.


ITEM 5. OTHER EVENTS AND REGULATION FD DISCLOSURE

        On April 23, 2001, the Company entered into an Agreement in Principle
(the "Agreement") with Delta Mutual, Inc. ("DMI"), pursuant to which DMI would
acquire all of the assets of the Company (the "Acquisition") in exchange for
10,583,000 shares of its Common Stock ("DMI Common Stock"), or as is equal to
1.2676 shares of DMI Common Stock for each outstanding share (the "Exchange
Ratio") of Common Stock of the Company outstanding on the effective date of the
acquisition ("Acquisition Effective Date"). The Agreement is subject to the
execution of definitive agreements by both parties (the "Definitive
Agreements"). Under the Agreement, DMI would assume no liabilities of the
Company, except as agreed in the Definitive Agreements, and except that DMI
would assume outstanding options and warrants to purchase Common Stock of the
Company, the holders of which options and warrants would, upon the Acquisition
Effective Date, be entitled to purchase, in accordance with the terms of the
particular option or warrant, such number of shares of DMI Common Stock as is
calculated by application of the Exchange Ratio with respect to each share of
Common Stock of the Company subject to the option or warrant. Prior to the
Acquisition Effective Date, DMI would not issue additional shares of DMI Common
Stock, except that, in connection with the acquisition, DMI may issue up to an
additional 11,000,000 shares of its common stock to equity investors in DMI.

        It is intended that the Acquisition would qualify as a tax-free
reorganization under the Internal Revenue Code of 1986, as amended. The
obligations of the parties under the Definitive Agreements would be subject to
all required filings by the parties with the Securities and Exchange Commission,
the approval by the stockholders of DMI of an increase in DMI's authorized
Common Stock, and the approval of the Acquisition by the stockholders of the
Company at a special meeting of stockholders to be convened following clearance
of the proxy materials by the SEC and the effectiveness of the registration
statement filed in this regard. The obligations of the Company under the
Definitive Agreements would be subject to DMI's maintaining its OTC Bulletin
Board listing for the DMI Common Stock through the Acquisition Effective Date.

        DMI is a Delaware corporation, whose Common Stock is traded on the OTC
Bulletin Board under the trading symbol DLTM. Reference is hereby made to the
filings made by DMI under the Securities Exchange Act of 1934 for information
concerning DMI. Effective April 19, 2001, the controlling shareholding position
of DMI, consisting of 450,000 of the 557,000 shares outstanding, was purchased
from DMI's two controlling shareholders by Kelcon, Inc., a recently formed
Delaware corporation ("Kelcon"), for $450,000. Kelcon is owned by Kenneth A.
Martin, a principal in the Washington, D.C. law firm, Martin & Adams, PLLC,
which firm has from time to time rendered legal services to the Company, and by
an overseas investor, who has previously invested in the Company.



ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

(c)     Exhibits.

        10.19     Agreement in Principle, dated as of April 23, 2001, between
                  Delta Mutual, Inc. and Enterprises Solutions, Inc.


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                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf the
undersigned hereunto duly authorized.

Dated: April 24, 2001


                             Enterprises Solutions, Inc.


                             By:        /s/ John A. Solomon
                                    -----------------------------
                                        John A. Solomon,
                                        President and Chief Executive Officer


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                                  EXHIBIT INDEX

Exhibit No.       Description
- -----------       -----------

   10.19          Agreement in Principle, dated as of April 23, 2001, between
                  Delta Mutual, Inc. and Enterprises Solutions, Inc.


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